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Reservation services for hotel bookings abroad

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03 August 2018 Dear All,

I have seen that when booking domestic hotels from make my trip/Expedia GST is mentioned in invoice and the option comes to Add GST number, whereas when we book International hotels then GST is not mentioned.Is GST applicable when hotel is booked outside India .

Can a tour operator doing booking for Hotels outside India is liable to charge GST on Principal to principal basis

When a Tour operator in India pays for Hotel booking abroad e.g Hilton London, does the Tour operator in India needs to pay GST in RCM basis.if yes and then at what rate.

Thanks in Advance for the expert opinion

03 August 2018 yes, the tour operator is liable to pay the GST on RCM basis in terms of notification no.13/2017 dt 28-06-2017.

05 August 2018 Dear Sir,

The second question is answered but the first part of the question need clarity.Does a Tour operator need to charge his clients GST for hotel bookings done abroad considering section 13 of IGST Act as Expdia and Make My trip do not charge GST for hotel bookings done outside India

I have seen that when booking domestic hotels from make my trip/Expedia GST is mentioned in invoice and the option comes to Add GST number, whereas when we book International hotels then GST is not mentioned.Is GST applicable when hotel is booked outside India . Can a tour operator doing booking for Hotels outside India is liable to charge GST on Principal to principal basis




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